§ 58.1-3958. Payment of administrative costs, etc.
The governing body of any county, city or town may impose, upon each personchargeable with delinquent taxes or other delinquent charges, fees to coverthe administrative costs and reasonable attorney's or collection agency'sfees actually contracted for. The attorney's or collection agency's feesshall not exceed 20 percent of the taxes or other charges so collected. Theadministrative costs shall be in addition to all penalties and interest, andshall not exceed $30 for taxes or other charges collected subsequent to 30 ormore days after notice of delinquent taxes or charges pursuant to § 58.1-3919but prior to the taking of any judgment with respect to such delinquent taxesor charges, and $35 for taxes or other charges collected subsequent tojudgment. If the collection activity is to collect on a nuisance abatementlien, the fee for administrative costs shall be $150 or 25 percent of thecost, whichever is less; however, in no event shall the fee be less than $25.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
(Code 1950, § 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271; 1994, c.932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc. 389,453; 2003, c. 170.)
§ 58.1-3958. Payment of administrative costs, etc.
The governing body of any county, city or town may impose, upon each personchargeable with delinquent taxes or other delinquent charges, fees to coverthe administrative costs and reasonable attorney's or collection agency'sfees actually contracted for. The attorney's or collection agency's feesshall not exceed 20 percent of the taxes or other charges so collected. Theadministrative costs shall be in addition to all penalties and interest, andshall not exceed $30 for taxes or other charges collected subsequent to 30 ormore days after notice of delinquent taxes or charges pursuant to § 58.1-3919but prior to the taking of any judgment with respect to such delinquent taxesor charges, and $35 for taxes or other charges collected subsequent tojudgment. If the collection activity is to collect on a nuisance abatementlien, the fee for administrative costs shall be $150 or 25 percent of thecost, whichever is less; however, in no event shall the fee be less than $25.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
(Code 1950, § 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271; 1994, c.932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc. 389,453; 2003, c. 170.)
§ 58.1-3958. Payment of administrative costs, etc.
The governing body of any county, city or town may impose, upon each personchargeable with delinquent taxes or other delinquent charges, fees to coverthe administrative costs and reasonable attorney's or collection agency'sfees actually contracted for. The attorney's or collection agency's feesshall not exceed 20 percent of the taxes or other charges so collected. Theadministrative costs shall be in addition to all penalties and interest, andshall not exceed $30 for taxes or other charges collected subsequent to 30 ormore days after notice of delinquent taxes or charges pursuant to § 58.1-3919but prior to the taking of any judgment with respect to such delinquent taxesor charges, and $35 for taxes or other charges collected subsequent tojudgment. If the collection activity is to collect on a nuisance abatementlien, the fee for administrative costs shall be $150 or 25 percent of thecost, whichever is less; however, in no event shall the fee be less than $25.
No tax assessment or tax bill shall be deemed delinquent and subject to thecollection procedures prescribed herein during the pendency of anyadministrative appeal under § 58.1-3980, so long as the appeal is filedwithin 90 days of the date of the assessment, and for 30 days after the dateof the final determination of the appeal, provided that nothing in thisparagraph shall be construed to preclude the assessment or refund, followingthe final determination of such appeal, of such interest as otherwise may beprovided by general law as to that portion of a tax bill that has remainedunpaid or was overpaid during the pendency of such appeal and is determinedin such appeal to be properly due and owing.
(Code 1950, § 58-1020.1; 1982, c. 620; 1984, c. 675; 1991, c. 271; 1994, c.932; 1995, c. 395; 1997, c. 496; 1998, c. 648; 1999, c. 389; 2000, cc. 389,453; 2003, c. 170.)
